Beta Version
Website Last updated:
June 26, 2026
Agreement between the Government of the UNITED ARAB EMIRATES and the Government of the HELLENIC REPUBLIC for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital
The Government of the United Arab Emirates and the Government of the Hellenic Republic, desiring to promote their mutual economic relations through the conclusion between them of an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital:
Have agreed as follows:
Contents
CHAPTER I - SCOPE OF THE AGREEMENT
Article 1 - Personal Scope
Article 2 - Taxes Covered
CHAPTER II - DEFINITIONS
Article 3 - General Definitions
Article 4 - Resident
Article 5 - Permanent Establishment
CHAPTER III - TAXATION OF INCOME
Article 6 - Income from Immovable Property
Article 7 - Business Profits
Article 8 - Shipping and Air Transport
Article 9 - Associated Enterprises
Article 10 - Dividends
Article 11 - Interest
Article 12 - Royalties
Article 13 - Capital Gains
Article 14 - Independent Personal Services
Article 15 - Dependent Personal Services
Article 16 - Directors' Fees
Article 17 - Entertainers and Sportspersons
Article 18 - Pensions
Article 19 - Government Service
Article 20 - Professors and Students
Article 21 - Other Income
CHAPTER IV - TAXATION OF CAPITAL
Article 22 - Capital
CHAPTER V - METHODS FOR ELIMINATION OF DOUBLE TAXATION
Article 23 - Elimination of Double Taxation
CHAPTER VI - SPECIAL PROVISIONS
Article 24 - Non-Discrimination
Article 25 - Special Provisions
Article 26 - Mutual Agreement Procedure
Article 27 - Exchange of Information
Article 28 - Members of Diplomatic Missions and Consular Posts
CHAPTER VII - FINAL PROVISIONS
Article 29 - Entry into Force
Article 30 - Termination
Protocol
CHAPTER I
Article 1
Personal Scope
This Agreement shall apply to persons who are residents of one or both of the Contracting States.